Sheet 1: 1. ABOUT THIS DOCUMENT

	
	
	
	
	

		

 
		
		


		


		


		


		

 
		
		
	

		


		


		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Exposure Draft of GRI Standard on Tax and Payments to Governments 
		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Submissions received during the public exposure
		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
About this Document
The Global Sustainability Standards Board (GSSB), GRI's independent standard-setting body, initiated a project to develop new disclosures related to tax and payments to governments, which will be considered for incorporation into the GRI Standards. To this end, a multi-stakeholder Technical Committee of experts appointed by the GSSB developed a draft Standard on tax and payments to governments.  The draft can be accessed here- https://www.globalreporting.org/standards/media/2213/exposure-draft-standard-for-tax-and-payments-to-governments-with-survey-questions.pdf

A 90-day public comment period on the draft Standard ran from 13 December 2018 to 15 March 2019. This document includes the full set of comments received via the public comment form, letter or email during the public comment period. These comments have also been shared with the Technical Committee and the Global Sustainability Standards Board for their consideration.

Email or letter submissions are linked in column E. Responses submitted via the public comment form are listed verbatim in columns F-Y.

The GSSB will publish a separate 'Basis for Conclusions' document following the approval of the Standard, summarizing the main themes from the public comments and how they have been addressed in the final Standard. 

		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Disclaimer
The Global Sustainability Standards Board (GSSB) is authorized by its Terms of Reference to develop and issue the GRI Sustainability Reporting Standards and related Interpretations. These documents are to be developed and issued in the public interest and according to due process.

The GSSB Due Process Protocol asks for public consultation of the exposures drafts and states that comments made by respondents to an exposure draft are a matter of public record and are posted on the GSSB website after the end of the exposure period.

As part of the process to submit comments on the exposure draft, express permission has been secured from those participating to publish comments and some personal data - name, country, constituency group and, if submitting comments on behalf of an organization, the organization’s name.

These comments are published on the GRI website for public record, in line with the GSSB Due Process Protocol. They should only be used for this purpose and should not be altered or shared by any other party. Neither Stichting Global Reporting Initiative (GRI) nor the GSSB can assume responsibility for any consequences or damages resulting directly or indirectly from the dissemination and/or alteration of anything contained in this document. 
		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		


		


		


	
	

		


		
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